[经] rule for the preparation of financial statements
cái wù bào biǎo biān zhì biāo zhǔn ㄘㄞˊ ㄨˋ ㄅㄠˋ ㄅㄧㄠˇ ㄅㄧㄢ ㄓˋ ㄅㄧㄠ ㄓㄨㄣˇ